Revenue eBrief No. 067/20

24 April 2020

Tobacco Products Tax Manual

The Tax and Duty manual – Tobacco Products Tax Manual – which provides information for importers and manufacturers of tobacco products has been updated as follows:

  • Section 4.2 (pg. 9-11) – Rates and calculations updated in Sections 4.2.1, 4.2.2, 4.2.3, and 4.2.4 to reflect the rates for Tobacco Products Tax introduced with effect as on and from 9 October 2019 as provided for by Section 39 Finance Act 2019.
  • Section 4.2.1 (pg. 9) – Text included to outline both methods of calculating liability for Tobacco Products Tax.
  • Section 7.15.2 (pg. 20) – Amendment made to wording for clarity.
  • Section 7.16 (pg. 21) Reference to Section 105D Finance Act 2001 replaced by Section 77(4) Finance Act 2005. Re-drafted in full to bring in line with the provisions of Section 77 Finance Act 2005.
  • Section 8.1 (pg. 23) – New section heading provided.
  • Section 8.2 (pg. 23) – Updated address for receipt of Form Ex. No. 811 and Home Consumption Warrant (Form C&E 1115).
  • Section 14.1 (pg. 29) Addition of reference to Chapter 4 of Part 38 of the Taxes Consolidation Act (TCA) 1997.
  • Section 14.2 (pg. 29) Re-drafted to provide an overview of penalties as per Chapter 4 of Part 38 of the Taxes Consolidation Act (TCA) 1997 and Chapter 3 of Part 2 of the Finance Act 2001. Deletion of text referring to Section 123 Finance Act 2001 as relevant section was deleted by Section 72(c) Finance Act 2012.
  • Appendix 1 (pg. 37-40) – Expanded to include all definitions as per Chapter 3 of Part 2 Finance Act 2001.